Code of Federal Regulations Title 49. Transportation § 49.1018.93 Notice requirement before offset

(a) The amount of the debt;

(b) That unless the debt is repaid within 60 days from the date of the Board's Notice of Intent, the Board intends to collect the debt by requesting that the IRS reduce any amount payable to the debtor as Federal Income tax refunds an amount equal to amount of the debt including all accumulated interest and other charges;

(c) That the debtor has the right to present evidence that all or part of the debt is not past-due or legally enforceable;  and

(d) A mailing address for forwarding any written correspondence and a contact name and phone number for any questions.